Buscar en
Revista de Contabilidad-Spanish Accounting Review
Toda la web
Inicio Revista de Contabilidad-Spanish Accounting Review Divulgación de información sobre corrupción: empresas del IBEX 35
Información de la revista
Vol. 15. Núm. 1.
Páginas 59-90 (01 Enero 2012)
Compartir
Compartir
Descargar PDF
Más opciones de artículo
Vol. 15. Núm. 1.
Páginas 59-90 (01 Enero 2012)
Open Access
Divulgación de información sobre corrupción: empresas del IBEX 35
Corruption Reporting Disclosure: IBEX 35 Companies
Visitas
2501
Maider Aldaz Odriozola
Universidad del País Vasco
José Antonio Calvo Sánchez
Universidad del País Vasco
Igor Álvarez Etxeberria
Universidad del País Vasco
Este artículo ha recibido

Under a Creative Commons license
Información del artículo
Resumen
Bibliografía
Descargar PDF
Estadísticas
Resumen

El interés por la relación existente entre la corrupción y el sector privado se ha incrementado en los últimos tiempos. El presente trabajo pretende estudiar este asunto con efectos sociales desde una doble perspectiva; por una parte, conocer la realidad actual de la divulgación sobre corrupción en las empresas españolas del Ibex 35 para, posteriormente, tratar de analizar cuáles son las motivaciones subyacentes de tales prácticas y las posibles implicaciones en la gestión interna. Para alcanzar este objetivo, inicialmente realizamos un análisis exploratorio de la información relativa a la corrupción emitida por las empresas del Ibex 35 en sus memorias de sostenibilidad y, posteriormente, –basándonos en la Teoría de la Legitimidad– realizamos una entrevista en profundidad con un ejecutivo responsable de la RSC, con el objetivo de detectar las motivaciones y las implicaciones en la gestión. Las conclusiones alcanzadas son: en primer lugar, la información sobre corrupción aportada por las empresas se puede concretar en tres aspectos generales (política contra la corrupción, auditorías y sistemas de control, y los mecanismos de implementación). En segundo lugar, hemos identificado tres clusters en las empresas, destacando en este agrupamiento por su particular comportamiento, la compañía Telefónica. Por último, al analizar el caso de esta compañía, hemos observado cómo pretende mantener un nivel alto de legitimidad; para ello, intenta cumplir con las normas socialmente establecidas, y emplea la divulgación para continuar con su estatus de “empresa legítima”, e intenta generar valor y confianza. Sin embargo, los procedimientos en relación a la gestión de la corrupción parecen no haber alcanzado el nivel de concreción que en la actualidad se les exige.

Clasificación JEL:
M4
Palabras clave:
Teoría de la Legitimidad
corrupción
divulgación social y medioambiental
Global Reporting Iniciative
análisis de correspondencias múltiples
Abstract

Interest in the relationship between corruption and the private sector has increased in recent times. This paper aims to explore this issue with social effects from a double perspective: on one hand, knowing the reality of the disclosure of corruption in the IBEX 35 Spanish companies, and later try to analyze what are the underlying motivations for such practices and possible implications for internal management. To achieve this goal, initially conducted an exploratory analysis of information on corruption issued by the Ibex 35 companies in their sustainability reports and then –based on the Legitimacy Theory– conducted an in depth interview with a person responsible for CSR, in order to detect the motivations and implications in management. The conclusions reached are: firstly, the information on corruption provided by the companies can specify in three general aspects (anti-corruption policy, audit and control systems, and mechanisms of implementation). Secondly, we have identified three clusters in the companies, highlighting the company Telefonica because of it particular behaviour. Lastly, when analyzing the case of this company, we have seen how it intends to maintain a high level of legitimacy, for it attempts to comply with rules socially constructed, and used the disclosure to continue its status as a “legitimate business” and try to create value and confidence. However, the procedures relating to the management of corruption not seem to have reached the level of specificity that is currently required.

Keywords:
Legitimacy Theory
corruption
social and environmental disclosure
Global Reporting Iniciative
multiple correspondence analysis
JEL Classification:
M4
El Texto completo está disponible en PDF
Bibliografía
[ACCA, 2008]
ACCA.
Anti-bribery and corruption reporting disclosures.
Reporting trilogy-research on disclosures part 1 en, (2008),
[Ackerman, 1978]
S.R. Ackerman.
Corruption: A Study in Political Economy.
Academic Press, (1978),
[Adams, 2002]
C.A. Adams.
Internal organizational Factors influencing corporate social and ethical reporting.
Accounting, Auditing and Accountability Journal, 15 (2002), pp. 223-250
[Adams et al., 1998]
C.A. Adams, W.-Y. Hill, C.B. Roberts.
Corporate social reporting practices in Western Europe: legitimising corporate behaviour?.
British Accounting Review, 30 (1998), pp. 1-21
[Adams and McNicholas, 2007]
C.A. Adams, P. McNicholas.
Making a difference Sustainability reporting, accountability y organizational change.
Accounting, Auditing and Accountability Journal, 20 (2007), pp. 382-402
[Albelda-Pérez et al., 2007]
E. Albelda-Pérez, C. Correa-Ruiz, F. Carrasco-Fenech.
Environmental management systems as an embedding mechanism: a research note.
Accounting, Auditing and Accountability Journal, 20 (2007), pp. 403-422
[Álvarez Etxeberria, 2009]
I. Álvarez Etxeberria.
Las memorias de sostenibilidad: un instrumento para la gestión de la sostenibilidad.
Revista española de financiación y contabilidad, 38 (2009),
[AMP, 2002]
AMP.
Henderson Global Investors.
Climate Change: Where are Australian companies Positioned?, AMP Henderson, (2002),
[Argandoña and Morel Berendson, 2009]
A. Argandoña, R. Morel Berendson.
La Lucha contra la corrupción: Una perspectiva empresarial.
IESE y Cátedra “La Caixa” de Responsabilidad Social de la Empresa y Gobierno Corporativo., (2009),
[Archel et al., 2009]
P. Archel, J. Husillos, C. Larrinaga, C. Spence.
Social Disclosure, legitimacy theory and the role of the state.
Accounting, Auditing and Accountability Journal, 22 (2009), pp. 1284-1307
[Ashforth and Gibbs, 1990]
B.E. Ashforth, B.W. Gibbs.
The double edge of organizational legitimation.
Organization science, 1 (1990), pp. 177-194
[Benzécri, 1982]
J.P. Benzécri.
L’Analyse des donneés II: L’Analyse des correspondances..
Ed. Dunod, (1982),
[Bhur, 1998]
N. Bhur.
Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge.
Accounting, Auditing and Accountability Journal, 11 (1998), pp. 163-190
[Brown and Deegan, 1999]
N. Brown, C. Deegan.
The public disclosure of environmental performance information – a dual test of media agenda setting theory and legitimacy theory.
Accounting and business research, 9 (1999), pp. 21-41
[Buzby and Falk, 1978]
S.L. Buzby, H. Falk.
A survey of the interest in social responsibility information by mutual funds.
Accounting, Organizations and Society, 3 (1978), pp. 191-201
[Campell et al., 2003]
D. Campell, B. Craven, P. Shrives.
Voluntary social reporting in three FTSE sectors: a coment on perception and legitimacy.
Accounting, Auditing and Accountability Journal, 16 (2003), pp. 558-581
[Cho, 2009]
C.H. Cho.
Legitimation strategies used in response to environmental disaster: a French case study of Total SA's Erika and AZF incidents.
European Accounting Review, 18 (2009), pp. 33-62
[Cho and Patten, 2007]
C.H. Cho, D.M. Patten.
The role of environmental disclosures as tools of legitimacy: a research note.
Accounting, Organizations and Society, 32 (2007), pp. 639-647
[Cogan, 2006]
D.G. Cogan.
Corporate Governance and Climate Change: Making the Connection”.
CERES, (2006),
[Control Risk Group, 2007]
Control Risk Group.
Facing up to corruption 2007.
A practical business guide., (2007),
[Deegan, 2002]
C. Deegan.
The legitimising effect of social and environmental disclosures- a theoretical foundation.
Accounting, Auditing and Accountability Journal, 15 (2002), pp. 282-311
[Deegan, 2007]
C. Deegan.
Organizational legitimacy as a motive for sustainability.
Sustainability Accounting and Accountability, pp. 127-149
[Deegan and Gordon, 1996]
C. Deegan, B. Gordon.
A study of the environmental disclosure policies of Australian corporations.
Accounting and Business Research, 26 (1996), pp. 187-199
[Deegan and Rankin, 1996]
C. Deegan, M. Rankin.
Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority.
Accounting Auditing and Accountability Journal, 9 (1996), pp. 52-69
[Dowling and Preffer, 1975]
J. Dowling, J. Preffer.
Organizational legitimacy: social values and organizational behaviour.
Pacific Sociological Review, 18 (1975), pp. 122-136
[Escofier and Pagés, 1990]
B. Escofier, J. Pagés.
Analyses factorielles simples et multiples..
Ed. Dunod, (1990),
[Everett et al., 2007]
J. Everett, D. Neu, A.S. Rahaman.
Accounting and the global fight against corruption.
Accounting, Organizations and Society, 32 (2007), pp. 513-542
[Fjeldstad and Tungodden, 2003]
O.H. Fjeldstad, B. Tungodden.
Fiscal corruption: A vice or a virtue?.
World Development, 31 (2003), pp. 1459-1467
[García-Ayuso and Larrinaga, 2003]
M. García-Ayuso, C. Larrinaga.
Environmental disclosure in Spain Corporate characteristics and media exposure.
evista Española de Financiación Contabilidad Special Issue for the 26th Annual Congress of the E.A.A., pp. 184-214
[Global Reporting and Iniciative, 2006]
Global Reporting Iniciative.
G3 Guidelines en, (2006),
[GRI y KPMG, 2007]
GRI y KPMG (2007). Reporting the Business Implications of Climate Change in Sustainability Reports en http://www.globalreporting.org
[Gray, 2002]
R. Gray.
The social accounting project and Accounting, Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?.
Accounting, Organizations and Society, 27 (2002), pp. 687-708
[Gray, 2006]
R. Gray.
Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?.
Accounting and Business Research. International Accounting Policy Forum, (2006), pp. 65-88
[Gray and Bebbington, 2000]
R. Gray, J. Bebbington.
Environmental accounting, managerialism and sustainability: is the planet safe in the hands of business and accounting?.
Advances in Environmental Accounting y Management, 1 (2000), pp. 1-44
[Gray and Kaufmann, 1998]
W. Gray, D. Kaufmann.
Corruption y Development.
Finance and Development, 35 (1998), pp. 7-10
[Gray, 1995]
Gray, Kouhy, Lavers.
Corporate social and environmental reporting: a review of the literature and longitudinal study of UK disclosure.
Accounting, Auditing and Accountability Journal, 8 (1995), pp. 47-77
[Greenacre, 1984]
M. Greenacre.
Theory and applications of correspondence Analysis.
Ed. Academic Press, (1984),
[Greenacre and Blasius, 1994]
M. Greenacre, J. Blasius.
Correspondence Analysis in the Social Sciences.
Ed. Academic Press, (1994),
[Gugler and Shi, 2009]
P. Gugler, J. Shi.
Corporate social responsibility for developing country multinational corporations: lost war in pertaining global competitiveness?.
Journal of Business Ethics, 87 (2009), pp. 3-24
[Guthrie and Parker, 1989]
J. Guthrie, L. Parker.
Corporate social reporting: A rebuttal of legitimacy theory.
Accounting and Business Research, 19 (1989), pp. 343-352
[Hackston and Milne, 1996]
D. Hackston, M.J. Milne.
Some determinants of social and environmental disclosures in New Zealand companies.
Accounting, Auditing and Accountability Journal, 9 (1996), pp. 77-108
[Hogner, 1982]
R.H. Hogner.
Corporate social reporting: Eight decades of development at U.S. Steel.
Research in Corporate Social Performance and Policy (4), (1982), pp. 243-250
[International, 2006]
International Federation of Accountants (IFAC).
The Accountancy Profession and The Fight Against Corruption Discussion Paper from International Federation of Accountants web site, (2006),
[Larrinaga-Gonzalez et al., 2001]
C. Larrinaga-Gonzalez, F. Carrasco-Fenech, F.J. Caro-González, C. Correa-Ruiz, J.M. Páez- Sandubete.
The role of environmental accounting in organizational change An exploration of Spanish companies.
Accounting, Auditing & Accountability Journal, 14 (2001), pp. 213-239
[Lebart et al., 1995]
L. Lebart, A. Morineau, M. Piron.
Statistique exploratory multidimensionnelle..
Ed. Dunod, (1995),
[Lindblom, 1994]
C.K. Lindblom.
The implications of organizational legitimacy for corporate social performance and disclosure.
Trabajo presentado en el Critical Perspectives on Accounting Conference en,
[Mc Cracken, 1988]
G. Mc Cracken.
The long interview.
SAGE, (1988),
[Milne and Patten, 2002]
M.J. Milne, D.M. Patten.
Securing organizational legitimacy.
A experimental decision case examining the impact of environmental disclosures Accounting, Auditing and Accountability Journal, 15 (2002), pp. 372-405
[Milne and Gray, 2007]
M.J. Milne, R. Gray.
Future prospects for corporate sustainability reporting.
Sustainability Accounting and Accountability, pp. 184-207
[Moneva, 2000]
J.M. Moneva, Llena.
Environmental disclosures in the annual reports of large companies in Spain.
European Accounting Review, 9 (2000), pp. 7-29
[Moneva and Ortas, 2009]
J.M. Moneva, E. Ortas.
Desarrollo sostenible e información corporativa evolución y situación actual.
Economía industrial., 371 (2009), pp. 139-154
[Nye, 1967]
J.S. Nye.
Corruption and Political Development: A Cost-Benefit Analysis.
The American Political Science Review, 61 (1967), pp. 417-427
[O’Donovan, 2002]
G. O’Donovan.
Environmental disclosures in the annual report Extending the applicability and predictive power of legitimacy theory.
Accounting, Auditing and Accountability Journal, 15 (2002), pp. 344-371
[O’Dwyer, 2002]
B. O’Dwyer.
Managerial perceptions of corporate social disclosure.
An Irish story. Accounting, Auditing and Accountability Journal, 15 (2002), pp. 406-436
[Pacto Global de Naciones, in press]
Pacto Global de Naciones Unidas y Transparencia Internacional. Los negocios contra la corrupción: un marco para la acción.http://www.pactoglobal.org.ar/userfiles/file/10mo_ppio_Los_negocios_contra_la_corrupcin.pdf.
[Patten, 1991]
D.M. Patten.
Exposure, legitimacy, and social disclosure.
Journal of Accounting and Public Policy, 10 (1991), pp. 297-308
[Patten, 1992]
D.M. Patten.
Intra-industry environmental disclosures in response to the Alaska oil spill: A note of legitimacy theory.
Accounting, Organizations and society, 15 (1992), pp. 471-475
[Patten, 2002]
D.M. Patten.
The relation between organizational performance and environmental disclosure: a research note.
Accounting, Organization and Society, 27 (2002), pp. 763-773
[Raditlhokwa, 1999]
L.L. Raditlhokwa.
Corruption in Africa: a function of the crisis of leadership.
Corruption, Democracy and Good Governance in Africa, pp. 49-56
[Solomon and Solomon, 2006]
J.F. Solomon, A. Solomon.
Private social, ethical and environmental disclosure.
Accounting, Auditing and Accountability Journal, 19 (2006), pp. 564-591
[Spainsif informe, 2011]
Spainsif informe.
Diálogo activo accionarial en España.
Spainsif: social investment forum. UNED, (2011),
[Suchman, 1995]
M.C. Suchman.
Managing legitimacy: strategic and institutional approaches.
Academic of Management Review, 20 (1995), pp. 571-610
[Tilling and Tilt, 2010]
M.W. Tilling, C.A. Tilt.
The Edge of legitimacy voluntary social and environmental reporting in Rothmans 1956-1999 annual reports.
Accounting, Auditing and Accountability Journal, 23 (2010), pp. 55-81
[UNEP/SustainAbility, 1994]
UNEP/SustainAbility.
Company environmental Reporting: A measure of the progress business & industry towards sustainable development.
London: UNEP/SustainAbility, (1994),
[Yin, 2009]
R.K. Yin.
Case study research: design and methods.
4, SAGE, (2009),

Agradecimientos: en especial, a los profesores Rodríguez Fernández, y Fernández Aguirre, y a los dos revisores anónimos, por sus sugerencias y aportaciones. Quisiéramos también agradecer a los participantes en la VIII Reunión de Investigación en Contabilidad Social y Medioambiental celebrada en Burgos en 2011, en especial al profesor Carrasco Fenech, así como a los participantes del XVI Congreso AECA celebrado en Granada en 2011 por sus comentarios. Esta investigación ha sido financiada por el proyecto de investigación EHU09/35 (Proyectos de Investigación UPV/EHU) y el grupo de investigación IT 555-10 (Grupo de Investigación del Gobierno Vasco).

Copyright © 2012. Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC)
Opciones de artículo
Herramientas